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Airgeadas Comhaontú idir dhá pháirtí ar ráta úis atá le híoc ag am sonraithe sa todhchaí. Tógann na páirtithe riosca, in idirbhearta dá leithéid, maidir leis an difríocht idir na rátaí úis a bhfuil siad ag dréim leo sa tréimhse agus mar a tharlaíonn iad a bheith.
Finance An agreement between two parties on an interest rate to be paid at a specified time in the future. In such transactions the parties take a risk on the difference between what they expect the interest rates will be in the period and what they actually are.